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13 Document(s) [ Subject: Franchise taxes ]

Committee: Senate Finance
Title: Interim Report
Subjects: Franchise taxes | Information Resources, Texas Department of | Local government debt | Medical education | Mental health services | Pension liabilities | Property taxes | Sales taxes | State budgets | State government debt | State purchasing | Tax and expenditure limits | Tax holidays |
Library Call Number: L1836.84 F49
Session: 84th R.S. (2015)
Online version: View report [86 pages]
Charges: This report should address the charges below.
1. Property Tax Process: Study the property tax process, including the appraisal system, and recommend ways to promote transparency, simplicity, and accountability by all taxing entities. (Charge to a select subcommittee on Property Tax Reform and Relief)
2. Reduce Tax Burden: Examine and develop options to further reduce the tax burden on property owners. (Charge to a select subcommittee on Property Tax Reform and Relief)
3. Franchise Tax: Study the benefits, including the dynamic effects, of continuing to phase out the franchise tax. Consider alternate approaches to funding the Property Tax Relief Fund.
4. Spending Limit: Examine options and make recommendations for strengthening restriction on appropriations established in Article VIII Section 22 of the state constitution, including related procedures defined in statute. Consider options for ensuring available revenues above spending limit are reserved for tax relief.
5. Fiscal Responsibility: Review the budgeting format of other states, such as whether they use strategy-based budgeting, program-based budgeting, or some other approach and discuss the level of transparency with each approach. Review and make recommendations to reduce state debt liabilities, including state pension liability. Consider how to incentivize state agencies, boards, and commissions to identify and realize savings to taxpayers.
6. Coordinating Behavioral Health Services and Expenditures: Monitor the state's progress in coordinating behavioral health services and expenditures across state government, pursuant to Article IX Sec. 10.04. Identify ways state agencies that provide mental health services are collaborating and taking steps to eliminate redundancy, create efficiency, utilize best practices, ensure optimal service delivery, and demonstrate expenditures are coordinated and in furtherance of a behavioral health statewide strategic plan. Identify barriers that prevent the coordination of behavioral health services. Make recommendations to maximize use of state funding for mental health.
7. Sales Tax Holiday: Review the state's current sales tax holiday structure and determine its economic benefit to the state. Evaluate and consider the merits of any potential expansion of the tax holiday either in the application of the sales tax exemption or the timing of the holiday.
8. Monitoring Charge: Monitor the implementation of legislation addressed by the Senate Finance Committee during the 84th Legislature, Regular Session and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following: 1) Tax relief provided to property owners; 2) The gradual phase out of the franchise tax; 3) Support for and the enhancement of graduate medical education; 4) Efforts of the Department of Information Resources (DIR) to modernize the technology of state agencies; 5) The implementation of required changes to state agency contracting, purchasing, and accounting procedures; and 6) Monitor the implementation of Health and Human Services Commission Rider 50.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects: e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes |
Library Call Number: L1836.77 w368
Session: 77th R.S. (2001)
Online version: View report [132 pages  File size: 2,006 kb]
Charges: This report should address the charges below.
1. Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made.
2. Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services.
3. Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes.
4. Review the effects of franchise tax credits authorized by SB 441, 76th Legislature, Regular Session, and evaluate their success in achieving legislative goals.
5. Actively monitor agencies and programs under the committee's oversight jurisdiction.
Committee: Senate Economic Development, Interim
Title: Interim report - Texas business climate
Library Catalog Title: Report on the Texas business climate.
Subjects: Economic development | Franchise taxes | Job training programs | Literacy | Rainy Day Fund | Skills Development/Smart Jobs Fund | Tax credits | Tax incentives | Telecommunications infrastructure | Tort reform | Transportation infrastructure | Workforce |
Library Call Number: L1836.75 ec74b
Session: 75th R.S. (1997)
Online version: View report [91 pages  File size: 3,894 kb]
Charge: This report should address the charge below.
1. Study major legislation concerning economic development enacted during the 1990's to evaluate and identify the legislation's impact on Texas businesses and the economy, such as creation and retention of jobs, financial stability of businesses, and financial investment in Texas. Among other legislation, the Committee should evaluate laws concerning tort reform, tax abatements and incentives, insurance reform, telecommunication deregulation, and trucking deregulation. The Committee may make recommendations to establish a mechanism for on-going analysis of current and future business-related laws.
Committee: House Revenue and Public Education Funding, Select
Title: Interim report
Library Catalog Title: Interim report, the Texas tax system today : a legislative overview and current options for change.
Subjects: Ad valorem taxes | Economic development | Franchise taxes | Property taxes | School finance | State taxes | Tax appraisals | Tax incentives | Tax increment reinvestment zones | Tax system |
Library Call Number: L1836.75 r322
Session: 75th R.S. (1997)
Online version: View report [69 pages  File size: 3,621 kb]
Charges: This report should address the charges below.
1. Continue the committee's comprehensive study of the methods and formulas by which public schools are funded, with the goal of averting a constitutional crisis.
2. Review the laws, rules, and practices that govern the appraisal of property for purposes of ad valorem taxation, including the appraisal reform legislation enacted by the 75th legislature.
3. Study the relative burden of all state and local taxes on major sectors of the state's economy. Evaluate the effect of the tax burden on the competitiveness of each sector.
4. Review all issues related to economic development incentives that may reduce school property taxes. The review should include tax abatements, tax increment financing and 4B development corporations.
5. Review the state's laws, rules and practices for apportioning receipts from intangible assets under the state franchise tax. The review should include an examination of the current location-of-payor rule, as well as alternatives and their effects on tax equity, business expansion and job creation, and opportunities for tax avoidance.
6. Continue the committee's comprehensive review of exceptions and exemptions under the various tax laws of the state.
Committee: House Ways and Means
Title: Interim report
Library Catalog Title: Ways and Means Committee, Texas House of Representatives interim report, 1996 : a report to the House of Representatives, 75th Texas Legislature.
Subjects: Business taxes | Capital Metro | Dallas Area Rapid Transit | Franchise taxes | Mass transit | Metropolitan Transit Authority | Property taxes | Tax system | VIA Metropolitan Transit | Wildlife management areas |
Library Call Number: L1836.74 w368
Session: 74th R.S. (1995)
Online version: View report [37 pages  File size: 1,238 kb]
Charges: This report should address the charges below.
1. Review any fund balances attributable to excess sales tax revenues of Metropolitan Transit Authorities, including the Authorities' plans for use of the balances.
2. Study features of the franchise tax that enable companies to minimize or avoid tax liability, including the conversion to non-corporate business forms and changing location of the payor.
3. Make an assessment of the revenue impacts on state and local governments of amendments to the Tax Code enacted by the 73rd and 74th Legislatures. The assessment should include amendments with delayed implementation dates.
4. Conduct active oversight of agencies under the committee's jurisdiction, including implementation of the constitutional amendment granting open space valuation to real property under wildlife management.
Committee: House Ways and Means
Title: Interim report
Library Catalog Title: Committee on Ways and Means, Texas House of Representatives interim report, 1994 : a report to the House of Representatives, 74th Texas Legislature.
Subjects: Franchise taxes | Homestead exemptions | Property tax exemptions | Property taxes | State agency mandated reports | Tax incentives |
Library Call Number: L1836.73 w368
Session: 73rd R.S. (1993)
Online version: View report [46 pages  File size: 1,439 kb]
Charges: This report should address the charges below.
1. Conduct active oversight of agencies under the committee's jurisdiction, including a study of mandated reports to the legislature and legislative agencies. The study should consist of a review of the legislative reporting requirements of all agencies to identify areas where reporting obligations could be streamlined and agency accountability improved. The committee shall make specific recommendations about the continuation, modification or elimination of required legislative reports.
2. Study the effects on total appraised values of various property tax exemptions (e.g., homestead, public lands, religious institutions) and special valuations (e.g., agricultural use, timber, open space and park land).
3. Examine the franchise tax apportionment methodology provided under Section 171.106(c), Tax Code, to determine whether the streamlined calculations afforded under the methodology should be applied to managers of employee retirement plans.
4. Study the new franchise tax system to determine how it has shifted the tax burden among different types of businesses; e.g. among industries, between capital and labor intensive industries, and between large and small businesses.
Committee: House Financial Institutions
Title: Interim report
Library Catalog Title: Interim report of the House Financial Institutions Committee, Texas House of Representatives, 70th Legislature.
Subjects: Banks and banking | Consumer credit | Consumer Credit Commissioner, Office of | Financial investments | Franchise taxes | Fraud | Home equity loans | Liens | Public Funds Investment Act | Savings and Loans | Tax deductions |
Library Call Number: L1836.70 f49
Session: 70th R.S. (1987)
Online version: View report [89 pages  File size: 2,838 kb]
Charges: This report should address the charges below.
1. To study the need to clarify and consolidate existing statutes governing the investment of public funds by local and regional governmental entities; and to study the advisability of expanding the investment option of local governments and institutions of Higher Education.
2. To study the problems of unenforceable second liens on a homestead.
3. To study the extent and public benefits of state regulatory authority over the savings and loan industry.
4. To study the equity of imposing the state franchise tax on both a bank holding company and the individual banks and the feasibility of amending state law to resolve the issue.
5. To study the lending practices and procedures of institutions and individuals that contribute to fraud, abuse and deception in the buying and selling of retail installment contracts.
Committee: House Ways and Means
Title: Interim report
Library Catalog Title: Interim report of the Ways and Means Committee, Texas House of Representatives, 68th Legislature, Austin, Texas, 1984.
Subjects: Banks and banking | Energy policy | Federal taxes | Franchise taxes | Housing Agency, Texas | Sales tax exemptions | Sales taxes | Severance taxes | State taxes |
Library Call Number: L1836.68 w364
Session: 68th R.S. (1983)
Online version: View report [80 pages  File size: 2,208 kb]
Charges: This report should address the charges below.
1. To monitor all activities and have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 33.
2. To review the new federal tax laws as they relate to taxes in the state.
3. To make a comparative analysis of taxes in Texas and other states.
4. To examine and compile all exemptions under the general sales tax.
5. To study the Texas Housing Authority's on-going loan programs and financial benefits to home owners to determine if changes need to be made.
6. To study the feasibility of imposing a corporate franchise tax or some other equitable tax on banking corporations doing business in Texas.
7. To assist the Select Committee on Public Education and the House-Senate Joint Committee on State Fiscal Policy.
Committee: House Financial Institutions
Title: Interim Report
Library Catalog Title: Interim report of the Financial Institutions Committee, Texas House of Representatives, 67th Legislature.
Subjects: Affordable housing | Business taxes | Consumer credit | Debt collection | Franchise taxes | Home equity loans | Housing Agency, Texas | Mortgages | Stock investments |
Library Call Number: L1836.67 f49
Session: 67th R.S. (1981)
Online version: View report [67 pages  File size: 1,761 kb]
Charges: This report should address the charges below.
1. Examine the possibility of allowing home owners to mortgage homesteads.
2. Study the operation of collection agencies in Texas in order to determine the extent of extortionate and abusive collection tactics.
3. Study money market funds and their impact on the financial markets of Texas.
4. Study the Texas Housing Agency's on-going loan program and financial benefits to homeowners to determine if changes need to be made.
5. Study and report on the feasibility of repealing the present bank shares tax in its entirety and imposing a corporate franchise tax or some other equitable tax on banking corporations doing business in Texas.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: Interim report, 66th legislative session / Texas House of Representatives, Committee on Ways and Means.
Subjects: Franchise taxes | Property taxes | Sales taxes |
Library Call Number: L1836.66 w364
Session: 66th R.S. (1979)
Online version: View report [50 pages  File size: 1,470 kb]
Charges: This report should address the charges below.
1. Consider the problem of the effect of Sections 26.02 and 26.03 of the Property Tax Code on Article 12.01(b) of the Franchise Tax Statute. *
2. Review the problem of determining place of business for local sales and use tax purposes. *
3. Study the impact of the implementation of the Tax Relief Amendment and of the Property Tax Code: (a) monitoring the promulgation of rules and regulations and manuals for implementation of agricultural and timber valuation; (b) monitoring impact upon various taxing units; (c) studying ad valorem tax exemptions and their impact; and (d) studying the revenue impact of the .0001% assessment ratio for the state ad valorem taxes.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: Interim report, Sixty-fifth legislative session / Texas House of Representatives Committee on Ways and Means.
Subjects: Business taxes | Franchise taxes | Motor fuels taxes | Natural gas industry | Oil industry | Refineries | Sales tax exemptions | Sales taxes | Severance taxes | State income taxes | Tax system |
Library Call Number: L1836.65 w368
Session: 65th R.S. (1977)
Online version: View report [55 pages  File size: 1,927 kb]
Charges: This report should address the charges below.
1. Oversight responsibility of agency expenditures and related transactions. This function shall encompass a review and monitoring of all appropriations-related actions of those agencies assigned to this committee for appropriative purposes during the 65th Regular Session of the Legislature, to wit: Comptroller of Public Accounts
2. A study of and evaluation of the Texas tax structure. This study shall include a review of the sources of state revenue, both present and proposed, and an analysis of the effect these sources have and would have on the taxpayers of the state. Specifically, the study should accumulate data dealing with tax dollar sources; per capita tax burdens, and comparisons with other states; forms of taxes; amounts of taxes paid by the business community as opposed to the general public; and the effects of the Texas tax structure on business growth and location.
3. A study of the franchise tax and the relative advantages and disadvantages thereto as opposed to other forms of business tax, such as corporate income or profit taxes.
4. A study of the implications, advantages and disadvantages to the state as a whole and to industry alone of a refinery tax on petroleum products. This study should review and analyze other energy-oriented taxes, such as a severance tax or first sale tax.
5. A study of the State sales tax. This study should include a review of various proposals to broaden or narrow the tax, and weigh the relative advantages and disadvantages of each. The study should also include a review of current and proposed exemptions to the sales tax and provide justifications for the keeping of these exemptions.
Committee: House Revenue and Taxation Subcommittee on Exemptions
Title: Interim Report
Library Catalog Title: Report of the Revenue and Taxation Subcommittee on Exemptions.
Subjects: Franchise taxes | Sales tax exemptions |
Library Call Number: L1836.63 r322
Session: 63rd R.S. (1973)
Online version: View report [33 pages  File size: 1,339 kb]
Charge: This report should address the charge below.
1. Investigate current exemptions in the tax structure and make recommendations. *
Supporting documents
Committee: House Revenue and Taxation Subcommittee on Exemptions
Title: Committee Documentation
Library Catalog Title: Minutes
Library Call Number: L1801.9 R321 63
Session: 63rd R.S. (1973)
Online version: View document [1 pages]

* This represents an abstract of the report contents. Charge text is incomplete or unavailable.

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